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What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)

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  • Tyutyuryukov Vladimir

Abstract

While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes the tax benefits in use. However, the author believes that policymakers neglect the feedback mechanism, offered by the tax statistics – the signal function of the taxes. The author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. The paper further suggests the possible course of action for the policymakers.

Suggested Citation

  • Tyutyuryukov Vladimir, 2016. "What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 9(2), pages 239-269, December.
    • Handle: RePEc:vrs:njopap:v:9:y:2016:i:2:p:239-269:n:11
    DOI: 10.1515/nispa-2016-0022
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    References listed on IDEAS

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    1. Francesca Barigozzi & Bertrand Villeneuve, 2006. "The Signaling Effect of Tax Policy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(4), pages 611-630, October.
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    5. Brockwell, Erik, 2014. "Signaling Through Taxing America’s Sin: A Panel Data Study," CERE Working Papers 2014:4, CERE - the Center for Environmental and Resource Economics.
    6. Adam Adamczyk, 2015. "Fiscal Efficiency of VAT in EU Member States," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 3(2), pages 23-29.
    7. Hans-Georg Petersen, 2010. "Tax systems and tax harmonisation in the East African Community (EAC)," Finanzwissenschaftliche Diskussionsbeiträge 60, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
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